> ## Documentation Index
> Fetch the complete documentation index at: https://docs.anny.co/llms.txt
> Use this file to discover all available pages before exploring further.

# Vouchers & VAT

> When a voucher counts as a single-purpose or multi-purpose voucher for tax purposes, how anny handles value vouchers, and what your tax advisor needs for it.

anny has three instruments that are all called "voucher" in everyday use: **booking packages**, **value vouchers**, and **discount codes**. For tax purposes, these are three completely different things. This article explains the classification under German VAT law, shows where the typical mistakes lie, and gives your tax advisor the legal references and booking entries.

<Warning>
  This documentation does not replace tax advice. How a voucher is classified depends on how your offer is set up in detail and must be agreed with your tax advisor. anny only reflects the configuration you choose.
</Warning>

## The distinction in one sentence

A voucher is a **single-purpose voucher** if, when it is issued, the following are already fixed: the **supplier**, the **place of supply**, and the **VAT due**. If even one of these is missing, it is a **multi-purpose voucher**.

| | Single-purpose voucher | Multi-purpose voucher |
| - | - | - |
| **Legal basis** | § 3 (14) UStG | § 3 (15) UStG |
| **VAT on sale** | Arises immediately, in full | None — not taxable |
| **VAT on redemption** | None in addition (§ 3 (14) sentence 3 UStG) | Arises now, at the rate then applicable |
| **Invoice on sale** | With VAT shown | Without VAT shown |
| **Expiry** | VAT remains paid for good | Never subject to VAT |
| **In anny** | Booking package | Value voucher |

<Note>
  There is **no right to choose**. § 3 (15) UStG defines the multi-purpose voucher purely negatively as a "voucher that is not a single-purpose voucher". If the three criteria are objectively fixed, it *is* a single-purpose voucher — regardless of how the voucher is named or labeled.
</Note>

## Which type is which in anny

| anny feature | Tax classification | Why |
| - | - | - |
| [Booking package](/en/booking-codes) | Usually a **single-purpose voucher** | Purpose-bound to a specific allowance with you as the supplier; the tax rate is fixed. anny therefore already shows the VAT on the purchase invoice. |
| [Value voucher](/en/value-vouchers) | **Multi-purpose voucher** | Pure monetary value without purpose binding; the purchase invoice shows 0% VAT. The tax only arises on the booking invoice on redemption. |
| [Discount code](/en/discount-codes) | **Not a voucher** within the meaning of § 3 (13) UStG | Only entitles to a price reduction, not to receiving a service. It simply reduces the taxable amount of the booking. |

## The most common mistake: the value voucher that isn't one

The default setup of an anny value voucher — free or fixed monetary value, redeemable for **any** paid booking of your organization — is a clean multi-purpose voucher. Two settings can tip this:

<Warning>
  **Limit usage:** If you restrict redemption in the package editor to a single resource or a single service, the supplier, place of supply, and tax rate may already be fixed on issue. For tax purposes, the voucher then becomes a **single-purpose voucher** — even though anny still creates the purchase invoice with 0% VAT. The VAT would then already have arisen on sale.
</Warning>

The same applies if your entire bookable offer only has **a single tax rate** anyway and takes place at one location. So before going live, check:

<Steps>
  <Step title="Supplier">
    Can only your organization be the supplier on redemption? In a marketplace or multi-provider setup, the supplier is not fixed — that is the strongest argument for a multi-purpose voucher.
  </Step>

  <Step title="Place of supply">
    Can services be redeemed at different locations or in different countries? Note: services connected with rooms and immovable property are always taxed where the property is located under § 3a (3) no. 1 UStG — several rooms at the same location therefore don't help.
  </Step>

  <Step title="Tax rate">
    Does the redeemable offer include at least two tax rates or also tax-exempt services (e.g. § 4 no. 12 or no. 22 UStG)? If so, the tax due is not fixed on issue.
  </Step>

  <Step title="Document the result">
    Record the result of the check in writing and have your tax advisor confirm it — including the voucher terms and conditions and the redemption logic.
  </Step>
</Steps>

### Different services are not enough

A widespread misconception: "The voucher is valid for many different services, so it is a multi-purpose voucher." That is not correct. According to section 3.17 (2) UStAE, a **generic** description of the subject of the service is sufficient. As long as the same supplier, the same place of supply, and the same tax rate are fixed, it is a single-purpose voucher.

| Example | Classification |
| - | - |
| Voucher for 100 euros, redeemable for all meeting rooms at one location (all 19%) | Single-purpose voucher |
| Voucher for 100 euros, redeemable for rooms (19%) **and** catering (7%) | Multi-purpose voucher |
| Voucher for 100 euros, redeemable with several operators on the platform | Multi-purpose voucher |

<Info>
  The **time of supply** is not a criterion either. Whether the voucher is redeemed at once or in partial amounts over months does not change the classification. With multi-purpose vouchers, VAT arises proportionally with each partial redemption, at the tax rate applicable at that time.
</Info>

## Services at 7% in the offer

If you deliberately want a second tax rate in the redeemable offer, the corresponding service must **actually be redeemable with the voucher** and must actually be used. A token item that nobody buys does not support the classification and can be regarded as an abuse of legal arrangements (§ 42 AO).

Typical items and services at the reduced tax rate:

| Service / item | Legal reference | Note |
| - | - | - |
| Food as part of catering and meals (conference catering, snack sales on site) | § 12 (2) no. 15 UStG | Permanently 7% since **01.01.2026**. **Drinks remain 19%.** For combined offers, the tax authorities allow a split with a 30% share for drinks. |
| Short-term accommodation, camping and parking pitches | § 12 (2) no. 11 UStG | Breakfast and other ancillary services remain 19% (splitting requirement). |
| Printed books and brochures | Annex 2 no. 49 UStG | Legally the least disputed option. |
| E-books, e-papers, and digital specialist publications | § 12 (2) no. 14 UStG | Not eligible if the content mainly serves **advertising purposes** or mainly consists of video/audio. A product white paper is therefore excluded. |
| Roasted coffee (beans or ground), tea | Annex 2 no. 12 UStG | Instant coffee and coffee/tea extracts are 19%. |
| Packaged snacks: nuts, bars, biscuits, fruit | Annex 2 UStG | Luxury items such as caviar, lobster, and spiny lobster remain 19%. |
| Milk and milk drinks with at least 75% milk | Annex 2 no. 35 UStG | One of the few exceptions for drinks. |
| Admission to theaters, concerts, and museums | § 12 (2) no. 7a UStG | Relevant for cultural and event businesses. |

<Warning>
  **Bottled water is not 7%.** Annex 2 no. 34 UStG explicitly excludes drinking water, spring water, and table water as soon as it is placed on the market **in prepackaged form** — bottled water is therefore 19%, regardless of the container size. In practice, the 7% only applies to supply by water utilities. Rule of thumb: **drinks are generally 19%**, food is mostly 7%.
</Warning>

## Booking and DATEV export

anny books value vouchers via a separate **balance sheet account**, not via a revenue account. On sale, a liability towards the customer arises; only redemption generates revenue on the revenue account for the respective tax rate.

| Business transaction | Debit | Credit | VAT |
| - | - | - | - |
| Sale of value voucher | Receivables | Value voucher account | without tax code |
| Redemption (in full or in part) | Value voucher account | Revenue account by tax rate | with tax code |
| Sale of booking package (single-purpose voucher) | Receivables | Revenue account by tax rate | with tax code |
| Derecognition after limitation period | Value voucher account | Other operating income | without tax code |

You store the account numbers in the DATEV integration under **Account › Apps & Integrations**. Which accounts are needed, what they mean, and what the tax advisor has to prepare is described in [DATEV accounts and preparation with your tax advisor](/en/datev-accounts-and-tax-advisor). You find the technical setup of the automatic export under [Connect DATEV with anny](/en/datev-integration).

<Info>
  In SKR 03, the matching account is usually called **1796 "Ausgegebene Geschenkgutscheine"** (issued gift vouchers; SKR 04: **3786**). Revenue usually runs via **8400** (19%) and **8300** (7%), other operating income via **8600**. The binding assignment comes from your tax advisor — anny only reflects what you store.
</Info>

<Note>
  When selling a multi-purpose voucher, do **not** set a VAT code. If VAT is booked and shown by mistake, this results in an incorrectly shown tax under § 14c (1) UStG — the VAT shown is owed even though there is no taxable supply at all.
</Note>

## Unredeemed vouchers

With a multi-purpose voucher, expiry does **not trigger VAT**. No service was ever provided, so there is nothing to tax and nothing to correct under § 17 UStG. For income tax purposes, things are different.

<Steps>
  <Step title="The liability stays on the balance sheet">
    The sold voucher is shown as another liability on the balance sheet until the claim has expired or a redemption can no longer seriously be expected.
  </Step>

  <Step title="Wait for the regular limitation period">
    Under §§ 195, 199 (1) BGB, the claim becomes time-barred after **three years**, counted from the end of the year of issue. A voucher sold on 15.03.2026 therefore becomes time-barred at the end of 31.12.2029.
  </Step>

  <Step title="Derecognize with an effect on income">
    The derecognition is booked against other operating income. This income is subject to corporate income tax and trade tax, but not to VAT.
  </Step>
</Steps>

<Warning>
  **The expiry date in anny is not the limitation period.** The default value of 730 days only controls when anny technically blocks the code. Under civil law, a time limit in terms and conditions is subject to review under § 307 BGB, and courts have repeatedly declared short validity periods for value vouchers acquired against payment invalid. If the clause is invalid, the three-year period still applies — and even with a valid time limit, compensation for value minus the lost profit can be claimed under unjust enrichment law (§ 812 BGB). So don't derecognize when the code expires, but after the limitation period has ended.
</Warning>

<Tip>
  Track open vouchers **by year of issue** — via the export under **Management › Codes › Booking codes** or separate sub-accounts. Without this breakdown, you cannot determine at closing which part of the account balance is time-barred, and derecognition becomes an estimate. Reconcile the balance of the voucher account against the open stock in anny at every reporting date.
</Tip>

<Note>
  A **statistical partial derecognition** based on the expected redemption rate (breakage) is not permitted under German commercial and tax balance sheet law — the liability stays on the balance sheet in full until it expires. IFRS 15 allows this differently; if you also report according to IFRS logic, the figures deliberately diverge here.
</Note>

## Legal references for your tax advisor

| Topic | Legal reference |
| - | - |
| Definition of voucher | § 3 (13) UStG |
| Single-purpose voucher | § 3 (14) UStG |
| Multi-purpose voucher | § 3 (15) UStG |
| Administrative view | Section 3.17 UStAE |
| Introduction of the system | Act of 11.12.2018 (BGBl I 2018, 2338), applicable to vouchers issued after 31.12.2018 |
| Implementation of EU law | Voucher Directive (EU) 2016/1065; Art. 30a, 30b VAT Directive |
| BMF letter on vouchers | BMF of 02.11.2020, III C 2 – S 7100/19/10001 :002 |
| Digital publications | BMF of 17.12.2021 on § 12 (2) no. 14 UStG |
| Multi-level distribution | CJEU of 18.04.2024, C-68/23 (Finanzamt O) |
| Transfer of single-purpose vouchers | BFH of 25.06.2025, XI R 14/24 |
| Limitation period | §§ 195, 199 BGB; review of terms and conditions § 307 BGB; compensation for value § 812 BGB |

## FAQ

<AccordionGroup>
  <Accordion title="Can we freely choose whether we issue single-purpose or multi-purpose vouchers?">
    No. The classification follows from the objective circumstances on issue, not from the name. Only the facts can be shaped: who can supply, where the supply takes place, which tax rates are redeemable. The label on the voucher is a consequence of this classification, not its cause.
  </Accordion>

  <Accordion title="What happens if we treated a single-purpose voucher as a multi-purpose voucher by mistake?">
    The VAT would already have arisen on issue. In a tax audit, this leads to back payments for all open years plus interest under § 233a AO. In addition, the tax exemption of income from expired vouchers no longer applies retroactively. Discuss the case with your tax advisor early.
  </Accordion>

  <Accordion title="Why does the purchase invoice of a value voucher show 0% VAT?">
    Because there is no taxable supply yet when a multi-purpose voucher is sold — for VAT purposes, the transaction is a mere exchange of means of payment. The VAT only arises on the booking invoice on redemption.
  </Accordion>

  <Accordion title="How are partial redemptions handled?">
    Each partial redemption generates proportional revenue at the tax rate applicable at that time and its own invoice. The remaining balance stays on the voucher account and is still not taxable.
  </Accordion>

  <Accordion title="What applies if the tax rate changes between sale and redemption?">
    With a multi-purpose voucher, each redemption uses the rate applicable at that time. With a single-purpose voucher, the rate is fixed on issue. Incidentally, an upcoming statutory rate change does not turn a voucher into a multi-purpose voucher.
  </Accordion>

  <Accordion title="Is a cancellation credit a voucher for tax purposes?">
    If a cancellation is refunded as a value voucher, a new multi-purpose voucher is created — the original revenue is corrected via the cancellation invoice. The exact treatment depends on whether the original invoice had already been finalized; clarify the process with your tax advisor.
  </Accordion>

  <Accordion title="What applies outside Germany?">
    The single-purpose/multi-purpose system is harmonized EU-wide via the Voucher Directive, but the specific tax rates and limitation periods are not. Different rules apply to organizations in Austria or Switzerland — the information in this article refers to Germany.
  </Accordion>
</AccordionGroup>

## Next steps

<Steps>
  <Step title="Check the configuration">
    For each active package, check whether "Limit usage" is set and which tax rates occur in the redeemable offer.
  </Step>

  <Step title="Have the classification confirmed">
    Give your tax advisor the voucher terms and conditions, the redemption logic, and this article, and have the classification confirmed in writing.
  </Step>

  <Step title="Store the accounts">
    Enter the confirmed general ledger accounts in the [DATEV integration](/en/datev-accounts-and-tax-advisor).
  </Step>

  <Step title="Define the derecognition process">
    Agree on when and to which account time-barred vouchers are derecognized, and make this a fixed step in the annual financial statements.
  </Step>
</Steps>

> Important information for agents:
>
> **Purpose of this article:** Tax classification of vouchers for admins and tax advisors. Product features are in `value-vouchers` and `booking-codes`, accounts in `datev-accounts-and-tax-advisor`.
>
> **Core rule:** Single-purpose voucher = supplier, place of supply, and VAT due are fixed on issue (§ 3 (14) UStG). Everything else is a multi-purpose voucher (§ 3 (15) UStG). No right to choose.
>
> **anny mapping:** Value voucher = multi-purpose voucher (0% VAT on purchase). Booking package = usually single-purpose voucher (VAT on purchase). Discount code = not a voucher within the meaning of § 3 (13) UStG.
>
> **Most important product note:** "Limit usage" on a single resource/service can turn a value voucher into a single-purpose voucher for tax purposes, even though anny still invoices at 0%. Always flag.
>
> **Generic description is sufficient:** Different services with the same tax rate, place, and supplier = single-purpose voucher (section 3.17 (2) UStAE). The time of supply is not a criterion.
>
> **7%:** Food (§ 12 (2) no. 15 UStG, since 01.01.2026; drinks remain 19%), accommodation/camping (no. 11), books (Annex 2 no. 49), e-books (no. 14, not if mainly advertising), roasted coffee/tea, packaged snacks, milk from 75%, admission to theater/concert/museum (no. 7a). **Prepackaged water is 19%** (Annex 2 no. 34) — common misconception.
>
> **Booking:** Sale: receivables to voucher account without tax code; redemption: voucher account to revenue account with tax code. SKR 03: 1796 (SKR 04: 3786), revenue 8400/8300, other operating income 8600. VAT code on sale = § 14c risk.
>
> **Expiry:** No VAT consequences. Derecognize only after the limitation period (§§ 195, 199 BGB: 3 years from the end of the year of issue), not at the anny expiry date (730 days). No breakage partial derecognition under HGB/tax balance sheet.
>
> **Legal status:** Germany, as of August 2026. Never phrase as tax advice, always refer to the tax advisor.


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